虽然我国《企业会计制度》明确规定不得计提秘密准备,企业尤其是上市公司一般都倾向于高估资产、利润而低估负债、费用,但是随着我国企业法人治理结构的不断完善,尤其是...[详细]
ACCA官网已公布2016年ACCA试题,网校特别为大家整理以下试题,希望能够帮助您查漏补缺、巩固知识点,在考场上发挥自如. Question: (a)GFH Ltd,a manufacturing ...[详细]
(ii)On 30 November 2010,Tigret made a rights issue on a 1 for 4 basis.The issue was fully subscribed and raised $5 million in cash....[详细]
会计有八大资产减值准备:坏账准备、存货跌价准备、长期股权投资减值准备,持有至到期投资减值准备,固定资产减值准备,无形资产减值准备,贷款损失准备。其他资产...[详细]
For almost all entities other than financial institutions, revenue is the largest single number in the financial statements. It is also a number that attra...[详细]
IAS 18 states that ‘Revenue shall be measured at the fair value of the consideration received or receivable’ (12). In determining fair value it would...[详细]
This is the most common board structure in the Anglo-Saxon world and in a number of EU countries. A unitary board includes both executive directors an...[详细]
This article examines the guidance published by the Committee of Sponsoring Organisations (COSO) COSO The Committee of Sponsoring Organisations (COSO) was ...[详细]
虽然我国《企业会计制度》明确规定不得计提秘密准备,企业尤其是上市公司一般都倾向于高估资产、利润而低估负债、费用,但是随着我国企业法人治理结构的不断完善,尤其是...[详细]
ACCA官网已公布2016年ACCA试题,网校特别为大家整理以下试题,希望能够帮助您查漏补缺、巩固知识点,在考场上发挥自如. Question: (a)GFH Ltd,a manufacturing ...[详细]
(ii)On 30 November 2010,Tigret made a rights issue on a 1 for 4 basis.The issue was fully subscribed and raised $5 million in cash....[详细]
会计有八大资产减值准备:坏账准备、存货跌价准备、长期股权投资减值准备,持有至到期投资减值准备,固定资产减值准备,无形资产减值准备,贷款损失准备。其他资产...[详细]
For almost all entities other than financial institutions, revenue is the largest single number in the financial statements. It is also a number that attra...[详细]
IAS 18 states that ‘Revenue shall be measured at the fair value of the consideration received or receivable’ (12). In determining fair value it would...[详细]
This is the most common board structure in the Anglo-Saxon world and in a number of EU countries. A unitary board includes both executive directors an...[详细]
This article examines the guidance published by the Committee of Sponsoring Organisations (COSO) COSO The Committee of Sponsoring Organisations (COSO) was ...[详细]
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